Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]

ConstructionServices TNPHCL CompositeWorks -Construction - ResidentiaL- Service-CESTAT-TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that pre-2007 construction services provided to the Tamil Nadu Police Housing Corporation Limited (TNPHCL) should be classified as “Composite Works Contract” rather than “Construction of Residential Complex Service” and hence Service Tax shall not be levied on these services. The appellant, M/s. Arasan…

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